Exempt Organizations Select Check: Description of Pub. 78 Database
Exempt Organizations Select Check allows users to search for organizations eligible to receive tax-deductible contributions. The database is not all-inclusive. If an organization is not listed but has a recent ruling or determination letter from the IRS holding contributions to be deductible, generally the letter will serve as evidence to contributors of the deductibility of their contributions.
Organizations that are not required to file an exemption application may not be contained in the database.
Organizations are deleted from the database when the IRS determines that they no longer qualify as organizations to which deductible charitable contributions may be made.
Address questions about listings in this database to the Tax Exempt and Government Entities Customer Account Services. These include questions about omissions, misspellings, alphabetical misplacement, coding errors, deductibility of contributions to a particular organization not listed and general technical questions.
The database is available only electronically.